CaseNo.D15400.docVIP

Case No. D154/00 本文档由【中文word文档库】提供，转载分发敬请保留本信息； 中文word文档库免费提供海量范文、教育、学习、政策、报告和经济类word文档。 a href=/word文档/a Penalty tax – onus of proof on taxpayer on appeal – positive evidence – negative evidence – what relevant factors in assessing the appropriate penalty – imposition of additional assessments should be done in a consistent manner – additional assessments found to be excessive – the Board adjusted the penalty/additional assessments to the rate of 100% of tax undercharged – sections 68(4), 82(A) and 82B of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] Panel: Anthony Ho